Central Electrical Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05747847

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		201,964		202,236

			201,964		202,236
CURRENT ASSETS
Stocks	5	1,000		1,000
Debtors	6	61,985		88,948
Cash at bank and in hand		42,133		6,103

		105,118		96,051
Creditors: Amounts Falling Due Within One Year	7	(32,404 )		(53,175 )

NET CURRENT ASSETS (LIABILITIES)			72,714		42,876

TOTAL ASSETS LESS CURRENT LIABILITIES			274,678		245,112

Creditors: Amounts Falling Due After More Than One Year	8		(11,667 )		(21,667 )

NET ASSETS			263,011		223,445

CAPITAL AND RESERVES
Called up share capital	9		2		2
Profit and Loss Account			263,009		223,443

SHAREHOLDERS' FUNDS			263,011		223,445

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Central Electrical Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr N Makin

Director

12/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Central Electrical Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05747847 . The registered office is 40 Clarence Road, Chesterfield, Derbyshire, S40 1LQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Held at cost
Plant & Machinery	15% reducing balance
Motor Vehicles	25% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current tax is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 3)

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Central Electrical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2024	196,839	10,398	31,916	239,153
Additions	-	1,033	-	1,033

As at 31 March 2025	196,839	11,431	31,916	240,186

Depreciation
As at 1 April 2024	-	8,422	28,495	36,917
Provided during the period	-	451	854	1,305

As at 31 March 2025	-	8,873	29,349	38,222

Net Book Value
As at 31 March 2025	196,839	2,558	2,567	201,964

As at 1 April 2024	196,839	1,976	3,421	202,236

5. Stocks

	2025	2024
	£	£
Stock	1,000	1,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	16,686	86,444
Other debtors	45,299	2,504

	61,985	88,948

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	9,457	7,398
Other creditors	3,616	5,424
Taxation and social security	19,331	40,353

	32,404	53,175

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	11,667	21,667

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Central Electrical Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

10. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Neil Makin	(1,552 )	50,352	(3,500 )	-	45,299

The above loan is unsecured, interest free and repayable on demand.

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